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Health & Welfare Plans Newsletter

June 7, 2021

8 New Job Opportunities


[Guidance Overview]

The 411 on the 941: Everything You Need to Know About How to Claim the COBRA Subsidy Tax Credits

"Notice 2021-31 provides some direction regarding the rules for claiming the tax credit.... [T]he IRS has released the draft Forms and Instructions for claiming the COBRA subsidy tax credit -- Forms 941 (along with Schedule R) and 7200. [In this article] are answers to some of the questions ... about the draft Form 941. Keep in mind the next Form 941 is due on July 31, 2021, but employers and insurers can generally begin reducing their employment tax deposits now."  MORE >>

Groom Law Group

[Guidance Overview]

IRS Releases Guidance on COBRA Subsidies and Tax Credits

"[Notice 2021-31] reiterates that ... an AEI's premium subsidy period can end before September 30, 2021.... According to the FAQs, an AEI who is currently enrolled in individual health insurance coverage through a Health Insurance Exchange may still be eligible to elect COBRA and receive premium assistance.... An employer may allow an AEI to elect coverage different from the coverage under the plan in which the individual was enrolled before the qualifying event, and the subsidy will apply to that newly elected coverage."  MORE >>


Which Strategies Are Payers and Employers Using to Cover Orphan Drugs?

"Most payers used reinsurance (42%), a gene therapy carve-out (31%) or orphan drug carve-outs (23%). While employers also favored the use of reinsurance (55%), use of carve outs was rare and shifting benefits from medical to pharmacy coverage (36%) or benefit exclusions (27%) or third party subscription models (27%) were more common."  MORE >>

Healthcare Economist

Where Does Your Health Care Dollar Go? (PDF)

"21.5¢ Prescription Drugs ... 19.8¢ Out-Patient Hospital Costs ... 19¢ In-Patient Hospital Costs ... [15.3¢ Taxes, Fees and Other Expenses] ... 12.1¢ Doctor Visits ... 6¢ Other Out-Patient Care ... 3.2¢ Emergency Room Costs ... 3¢ Profit. This data represents how commercial health plans spend your premiums."  MORE >>

America's Health Insurance Plans [AHIP]

Health Coverage Under the ACA: Enrollment Trends and State Estimates

"This Issue Brief presents current estimates of enrollment in health insurance coverage obtained through the ACA Marketplaces and the Medicaid expansion and the subsequent reductions in state-level uninsured rates since the ACA was implemented in 2014." [Issue Brief HP-2021-13]  MORE >>

Assistant Secretary for Planning and Evaluation [ASPE], U.S. Department of Health and Human Services [HHS]

Potential Illinois Legislation Would Extend Timing and Expand Definition of School Employee Paid Sick Leave

"If signed by the Governor, HB 816 would permit eligible school employees to use up to 30 days of paid sick leave for the birth of a child at any time during the 12-month period following the child's birth even after an intervening period of non-working days or school not being in session.... HB 816 [could] require school districts' immediate attention to the extent teachers or other eligible employees seek to use sick leave at the start of the 2021-2022 school year."  MORE >>

Franczek P.C.

Benefits in General

District Court Holds Administrative Exhaustion Is Required Even When Not Mentioned in Plan Document

"The Court emphasized the practical reasons favoring exhaustion mean that 'claimants with notice of an available review procedure should know that they must take advantage of that procedure if they wish to bring wrongful benefit denial claims to court.' Thus, the Plaintiff was required to exhaust the administrative remedy described in permissive terms in the denial letter, even though there was no administrative appeal provision in the plan." [Yates v. Symetra Life Ins Co., No. 19-154 (E.D. Mo. May 26, 2021)]  MORE >>

Jackson Lewis P.C.

State Pension Mandate Not Preempted Even Though an Employer Chooses Not to Establish ERISA Plan

"The Court of Appeals for the Ninth Circuit has once again upheld against an ERISA preemption challenge, a State private-sector benefits mandate, notwithstanding that ERISA provides that the decision to establish an ERISA plan rests solely with the employer.... It also is unclear whether the CalSavers decision will encourage private sector employers now without ERISA plans to establish (or refrain from establishing) plans." [Howard Jarvis Taxpayers Ass'n v. California Secure Choice Ret. Savings Program, No. 20-15591 (9th Cir. May 6, 2021)]  MORE >>


Employee Benefits Jobs

View job as Retirement Plan Administrator
for RSW & Associates Retirement Plan Administrator

RSW & Associates

CT / NJ / NY

View job as Retirement Plan Administrator
for RSW & Associates

View job as Retirement Plan Administrator
for My Benefits, LLC Retirement Plan Administrator

My Benefits, LLC

Telecommute / Daphne AL / Atlantic Beach FL

View job as Retirement Plan Administrator
for My Benefits, LLC

View job as ESOP Administrator
for Blue Ridge ESOP Associates ESOP Administrator

Blue Ridge ESOP Associates


View job as ESOP Administrator
for Blue Ridge ESOP Associates

View job as Employee Benefits Associate
for Shipman & Goodwin LLP Employee Benefits Associate

Shipman & Goodwin LLP

Hartford CT / New Haven CT / Stamford CT / Washington DC

View job as Retirement Plan Consultant
for Ascensus Retirement Plan Consultant


Telecommute / PA

View job as Pension Analyst
for My Benefits, LLC Pension Analyst

My Benefits, LLC

Daphne AL

View job as 401k / DC Plan Administrator
for Lebenson Actuarial Services 401k / DC Plan Administrator

Lebenson Actuarial Services

Telecommute / Las Vegas NV

View job as Health Benefit Consultant
for Segal Health Benefit Consultant


New York NY / MA

Press Releases

ForUsAll Introduces the Alt 401(k), a Fully Integrated Retirement Plan With Cryptocurrency and Alternative Investments


Webcasts and Conferences
(Health & Welfare Plans)

Overview of New Health Reimbursement Arrangements

June 10, 2021 WEBCAST

Centers for Medicare & Medicaid Services [CMS]

Last Issue's Most Popular Items

Text of Agency FAQs About ACA Implementation, Part 46 (PDF)

U.S. Department of Health and Human Services [HHS]; U.S. Department of Labor [DOL]; and U.S. Treasury Department

All Good Subsidies Must Come to an End: The IRS Adds Some Nuances


IRS Clarifies Treatment of Dependent Care Assistance Programs

Warner Norcross & Judd LLP

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BenefitsLink Retirement Plans Newsletter, ISSN no. 1536-9587.

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